Irish Revenue has issued eBrief No. 111/19 on revenue arrangements for implementing EU and OECD exchange of information requirements in respect of tax rulings. This includes an update to Appendix 3 of Tax and Duty Manual Part 35-00-01, which provides the list of jurisdictions covered by the OECD Framework for the compulsory spontaneous exchange of information in relation to tax rulings. The updated list reflects the new members that have recently joined, and now includes a total of 128 juris…